[2013/1358 ] AIFMD reporting IT technical guidance (rev 5) [updated]

The European Securities and Markets Authority, ESMA, has published an updated version of its AIFMD reporting IT technical guidance which supplements the files and data to be reported under Article 24(1), Article 3(3)(d), Article 24(2) and Article 24(4) of the Alternative Investment Fund Managers Directive (AIFMD). This includes, but is not limited to the following:
– the reporting of main instruments in which an AIF is trading and on the principal exposures and most important concentrations;
– the reporting of principal markets in which it trades;
– the reporting of assets considered to be illiquid;
– the reporting of an AIF’s risk profile;
– the reporting of an AIF’s risk management measures (counterparty, market risk, liquidity risk);
– the reporting of stress test results; and
– the reporting of the level of leverage both from borrowing or from derivative exposures.
The changes that have been made since the last update are noted in the second tabulator.